For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Visitors can pay homage to Smithson with a visit to his crypt, located on the first floor of the Smithsonian Castle. Learn more about James Smithson Â». Smithsonian Institution General History. Smithson died in 1829, and six years later, President Andrew Jackson announced the bequest to Congress.